Registering as a charity, charity compliance and Gift Aid

Registering as a charity and completing your annual return

Being a registered charity can have a few benefits. It allows you to register to claim Gift Aid (please see below) and can mean that you have a wider choice of free banking options. It may also make your unit eligible for some external funding. If you would like to register your unit as a charity please use these guidelines to help you complete the OSCR online application form.

You can find information and a step by step guide on how to complete your annual OSCR return here. This guidance also contains help for registering your charity trustees (a new legal requirement for all charities in Scotland). Please be aware that from 2026 all accounts submitted to OSCR as part of annual returns, will be available as part of the charities listing on the register without redaction. Make sure that you only upload what is absolutely necessary, to ensure that you are not sharing unnecessary personal data

Registering for Gift Aid

Registering for and claiming Gift Aid can be a great way to boost your unit’s income without charging extra. For every £1 you collect as subs, you can claim an additional 25p. Learn more about what Gift Aid could do for you and your girls here.

To claim your unit must first be a registered charity. Once you have received your Scottish Charity number (SC0xxxxxx) from OSCR you can then register with HMRC for Gift Aid. You can start collecting Gift Aid declarations before you register for Gift Aid. After you register, claims can be backdated for up to 4 years – so make sure you’re not missing out on claimable funds.

To start the Gift Aid registration process, you’ll need to first complete the Scottish Gift Aid Certificate and send it to Girlguiding, before you register with HMRC. You can find the full process here.

Girlguiding units that are already claiming Gift Aid can use the Small Donations scheme. Within certain parameters 25% tax can be reclaimed on small donations under £20 where there is no signed declaration, such as bag packing.

If you have any questions about charity registration or claiming Gift Aid, please get in touch with the governance and compliance team on governance@girlguiding-scot.org.uk.